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16.05.2023 - DAC 7 transposed into Luxembourg law
On 3 May 2023, the Luxembourg Parliament voted the law transposing Directive (UE) 2021/514, the so-called DAC 7 (“the DAC 7 Law”). The main goal is to extend automatic exchange of information obligations to digital platforms regarding their clients, selling goods or services through those platforms. A first reporting in respect of 2023 is due by 31 January 2024.